09 Jan Recent changes under GST
- Sale Bills/Dr/Cr notes of 2017-18 can be added/updated in GSTR-1 till 11-04-2019 for Monthly return filers & 30-04-2019 for quarterly return filers . Order 02/2018-CT of 31.12.2018
- late fee payable on filing of Form GSTR 1, Form GSTR 3B & Form GSTR 4, pertaining to the tax period from July 2017 to September 2018, if filed between the period 22ndDecember 2018 till 31st March 2019, has been completely waived off.
- CBIC clarifies that the supplier of services located in India would be liable to pay IGST on reverse charge basis on the import of services on that portion of services which has been provided by the supplier located outside India to the recipient of services located outside India.